...@hotmail.com 12 06 2025 26 09 2025 22 12 2025 02 03 2026 23 04 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Key audit matters Audit quality Emerging economies F62 M42 M48 With the introduction...

... 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Key audit matters Firm-specific information Audit risk ERC M41 M42 M48 National Natural Science Foundation of China 72372028 National Natural Science Foundation...

... Audit risk Critical accounting estimate Critical audit matter Financial information quality Tone consistency M41 M42 M48 The Securities and Exchange Commission (SEC) issued the Financial Reporting Release 72 (FR-72) in 2003 and requires management to disclose critical accounting...

... 22 01 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Comment letters Lobbying Critical audit matters Audit report reform PCAOB audit standards D72 M42 M48 JEL Code D72 M42 M48 D72 M42 M48...

... M48 M49 Two critical elements of Nelson’s (2009) auditor professional skepticism model are skeptical mindset-related judgments (risk assessment) and associated skeptical actions (testing). The Public Company Accounting Oversight Board (PCAOB) recognizes the importance of both professionally...

... 2023 Emerald Publishing Limited Licensed re-use rights only Shanghai-Hong Kong stock connect Capital market liberalization Weak institutional regime Audit opinions Audit fees G23 M42 M48 The authors acknowledge the financial support from “Research Development Fund of Xi'an...

... M48 Audit quality Audit independence Audit competence COVID-19 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only 06 03 2022 01 07 2022 17 10 2022 04 11 2022 Michael Kend can be contacted at: michael.kend@rmit.edu.au...

... audit firm rotation Audit quality M42 M48 This study examines whether the national level of auditor industry expertise is more dominant than the local level of expertise in Italy. Prior studies (Basioudis and Francis, 2007 ; Ferguson et al., 2003 ; Francis et al...

... M48 How culture affects audit behavior has been an important question that has been recently researched in the auditing literature (Jha and Chen, 2015 ; Leventis et al., 2018 ; Liu, 2013 ; Liu et al., 2011). Auditor changes are important events in capital markets...

... 01 2021 08 02 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Deloitte PCAOB Censure Audit committees G38 L51 M42 M48 M52 Deloitte began auditing Ligand in 2000 and continued until 2004 when Deloitte resigned...

... rights only Enterprise Risk Management Chief Risk Officer Risk Committee Strategic Risk Management Consolidated Risk Management M41 M42 M48 The purpose of this study is to examine the impact of various audit committee (hereafter AC) characteristics (gender diversity, female...

... 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit fees Corporate fraud Audit risk Audit effort Auditor turnover M42 M48 This study examines how auditors react to the revelation of corporate fraud. Fraud...

...; this paper responds to the call by Church et al. (2008) and DeFond and Francis (2005) who propose more studies on audit quality at the individual engagement partner level. M41 M48 The Securities and Exchange Commission and the National Commission on Fraudulent Financial Reporting (1987...

... Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit quality Audit reports Key audit matters Multi logics M42 M48 Recently, regulators worldwide have sought to improve transparency around the audit process by implementing significant changes...

... 09 2020 31 10 2020 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit fees Audit reporting lag Auditor independence Mandatory audit partner rotation M42 M48 We examine how mandatory audit partner rotation (MPR...

... Political connections Auditor choice Military connections The military reform M42 M48 P16 Recent research documents that, in the USA, militarily-connected directors have a significant influence on the firms’ decisions and corporate outcomes within listed firms (Benmelech and Frydman, 2014...

... Regulatory review risk CEO ability Heuristic cues theory G32 M42 M48 In addition, while the study finds no evidence that the regulatory reviewers’ workload compression influences the general relationship between CEO ability and regulatory review risk, it documents that low (high) regulatory...